-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TT4iLV0lXAHQtRi4zzvAcpT8BVOQXqUirbDp8q6bUm/1afD7bDPGbQ2nP9WZiD+f DA4fd1iY7BFTSSSZDQvXbw== 0001011034-05-000168.txt : 20060906 0001011034-05-000168.hdr.sgml : 20060906 20050830162805 ACCESSION NUMBER: 0001011034-05-000168 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050830 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IKONA GEAR INTERNATIONAL INC CENTRAL INDEX KEY: 0001130809 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FABRICATED METAL PRODUCTS [3490] IRS NUMBER: 880474903 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1850 HARTLEY AVENUE STREET 2: SUITE 1 CITY: COQUITLAM STATE: A1 ZIP: V3K 7A1 BUSINESS PHONE: (604) 523-5500 MAIL ADDRESS: STREET 1: 1850 HARTLEY AVENUE STREET 2: SUITE 1 CITY: COQUITLAM STATE: A1 ZIP: V3K 7A1 FORMER COMPANY: FORMER CONFORMED NAME: OBAN MINING INC DATE OF NAME CHANGE: 20001227 CORRESP 1 filename1.htm

CLIFFORD L. NEUMAN, P.C.
Attorney at Law

TEMPLE-BOWRON HOUSE
1507 PINE STREET
BOULDER, COLORADO 80302

Telephone: (303) 449-2100
Facsimile: (303) 449-1045
E-mail: clneuman@neuman.com

August 30, 2005

VIA EDGAR AND FACSIMILE

Errol Sanderson, Staff Attorney
United States Securities and Exchange Commission
450 Fifth Street N.W.
Mail Stop 70-10
Washington, D.C. 20549
 

Re:

Ikona Gear International, Inc.
   

Registration Statement on Form SB-2
   

File No. 333-126523

Dear Mr. Sanderson:

          On behalf of Ikona Gear International, Inc. (the "Company"), please be advised that at the request of the Commission, the Company has recontacted the Swiss banks that are included among the Selling Securityholders listed in the Registration Statement.

          In each instance, the Company has been advised that the securities were acquired by the Swiss bank in a discretionary account of pooled investors. As such, the Swiss bank, as an entity, exercises voting and investment power with respect to the securities.

          In view of this information, it would appear that the current disclosure in the Registration Statement conforms with the requirements of Item 507 of Regulation SB.

          Please advise if the Commission has further comments regarding this matter. We are prepared to file an amendment to the Registration Statement as soon as this issue is resolved.

          Thank you very much.

                                                                                                        Sincerely,

                                                                                                        /s/ Clifford L. Neuman
                                                                                                        Clifford L. Neuman

CLN: nn

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